Clause 1

1. In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:- Table Sl. Tariff item, Description of Condition No. sub- heading, Goods heading or Chapter

(1) (2) (3) (4)

1. 19 or 21 Food preparations When the supplier of such food preparations put up in unit produces a certificate from an officer not below containers and the rank of the Deputy Secretary to the intended for free Government of India or the Deputy Secretary to distribution to the State Government or the Deputy Secretary in economically the Union Territory concerned to the effect that weaker sections such food preparations have been distributed free of the society to the economically weaker sections of the society under a under a programme duly approved by the Central programme duly Government or the State Government concerned, approved by the within a period of five months from the date of Central supply of such goods or within such further period Government or as the jurisdictional commissioner of the Central any State tax or jurisdictional commissioner of the State tax, Government. or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard. Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.